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Logo On Report
Registered Number: 05533361
England and Wales

 

 

 

D A C (KENDAL) LIMITED



Micro Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

D A C (KENDAL) Limited
Contents Page
For the year ended 30 September 2025
Report to the directors on the preparation of the unaudited statutory accounts of Waters Accountancy Limited for the year ended 30 September 2025


In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of D A C (KENDAL) Limited for the year ended 30 September 2025 from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at



http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html 


This report is made solely to the Board of Directors of D A C (KENDAL) Limited, as a body, in accordance with the terms of our engagement letter dated 9th December 2016. Our work has been undertaken solely to prepare for your approval of the accounts of D A C (KENDAL) Limited and state those matters that we have agreed to state to the Board of Directors of D A C (KENDAL) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at


http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.



To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D A C (KENDAL) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that D A C (KENDAL) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit/loss of D A C (KENDAL) Limited. You consider that D A C (KENDAL) Limited is exempt from the statutory audit requirements for the year.



....................................................
Mr Simon Waters FCCA
SJW Accountants
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
07 December 2025
1
  2025   2024
    £ £   £ £
Fixed assets   23,273      22,212 
Current assets 5,514      8,857   
Creditors: amount falling due within one year (14,353)     (13,132)  
Net current assets   (8,839)     (4,275)
Total assets less current liabilities   14,434      17,937 
Creditors: amount falling due after more than one year   (1,877)     (9,685)
Provisions for liabilities   (8)     0 
Net assets   12,549      8,252 
 

         
Capital and reserves   12,549      8,252 
 
NOTES TO THE ACCOUNTS

General Information
D A C (KENDAL) Limited is a private company, limited by shares, registered in England and Wales, registration number 05533361, registration address Casterton Suite, Clawthorpe Hall Business Centre, Burton in Kendal, Carnforth, Cumbria, LA6 1NU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10 yrs Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 12.5% Reducing Balance
Computer Equipment 33.33% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2024 5,468    33,930    6,604    5,993    51,995 
Additions 2,520    -    -    -    2,520 
Disposals -    -    -    -    - 
At 30 September 2025 7,988    33,930    6,604    5,993    54,515 
Depreciation
At 01 October 2024 3,447    15,180    4,597    6,559    29,783 
Charge for year -    -    251    1,208    1,459 
On disposals -    -    -    -    - 
At 30 September 2025 3,447    15,180    4,848    7,767    31,242 
Net book values
Closing balance as at 30 September 2025 4,541    18,750    1,756    (1,774)   23,273 
Opening balance as at 01 October 2024 2,021    18,750    2,007    (566)   22,212 


3.

Directors' Emoluments

     

4.

Staff Costs

     


5.

Average number of employees

Average number of employees during the year was 3 (2024 : 3).


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 07 December 2025 and were signed on its behalf by:


--------------------------------
David Morrell
Director
2